He was among the early critics of the tax break and a coming sales tax holiday in the state. Both meant to return part of the state's budget surplus right before Gov. Scott Walker stands for re-election.

Among other things, Doyle characterizes the rebate as regressive and unfair.

“It’s really narrowly drawn,” he said. “So, if you don’t have kids over 18, you don’t get any benefit. But if you’re a multimillionaire with kids under 18, you do get a benefit."

Doyle thinks the $122 million for a larger-than-expected state budget surplus could have been better utilized.

“Would have preferred to see it either be more broadly applicable to middle-income people or else be used for things like fixing our roads, fixing lead pipes across the state, clearing the backlogs of rape test kids at our attorney general’s office, expanding rural broadband,” Doyle said.

Applications for the rebate will be accepted through July 2. Checks should be in the mail by September.